<div class="chunk-title">Sec. 38-19. - Penalty.</div>
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               (a)
               
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               A person who fails or refuses to file the return required by this section shall pay
               a penalty of $10.00 for each day's omission. In case of the failure or refusal to
               file the return or pay the tax for a period of 30 days after the time required for
               filing the return or for paying the tax, there shall be an additional tax, as a penalty,
               of five percent of the tax due in addition to any other penalty, with an additional
               tax of five percent for each additional month or fraction thereof until the tax is
               paid. The board of commissioners may, for good cause shown, compromise or forgive
               the additional tax penalties imposed by this subsection.
               
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               (b)
               
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               Any person who willfully attempts in any manner to evade a tax imposed under this
               article or who willfully fails to pay the tax or make and file a return shall, in
               addition to all other penalties provided by law, be guilty of a misdemeanor and shall
               be punishable by a fine not to exceed $1,000.00, imprisonment not to exceed six months,
               or both.
               
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            <p class="historynote0">
               (Ord. No. 31, Â§ (d), 5-18-1992)
               
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